GST Rate Structure in India
India's Goods and Services Tax (GST) uses a multi-tier rate structure. Goods and services are classified into five main tax slabs: 0%, 5%, 12%, 18%, and 28%. Additionally, certain luxury and sin goods attract a GST Compensation Cess over and above the 28% rate.
GST Rate Slabs (FY 2025-26):
- 0% (Nil): Essential goods, basic food items, healthcare, education
- 5%: Basic necessities, some food items, economy goods
- 12%: Processed foods, computers, medicines, some services
- 18%: Most goods and services fall here (standard rate)
- 28%: Luxury goods, sin goods (tobacco, automobiles)
- 28% + Cess: Luxury cars, tobacco products, aerated drinks
GST Rate Chart on Food Items
| Food Item | GST Rate | Notes |
|---|
| Vegetables, fruits (fresh) | 0% | Exempt |
| Rice, wheat, pulses (unpacked/unbranded) | 0% | Exempt |
| Rice, wheat, pulses (pre-packaged and labelled) | 5% | FMCG-style packaged goods |
| Sugar | 5% | |
| Edible oil (coconut, mustard, sunflower) | 5% | |
| Tea, coffee (unprocessed) | 5% | |
| Milk, curd, buttermilk (not branded/packaged) | 0% | |
| Milk (branded, packaged) | 0% | Exempt |
| Paneer (branded) | 5% | |
| Ice cream | 18% | |
| Chocolates | 18% | |
| Biscuits | 18% | All biscuits at 18% |
| Namkeen, snacks | 12% | |
| Aerated drinks (like Coke, Pepsi) | 28% + 12% Cess | Total effective rate: 40% |
| Fruit juice (branded) | 12% | |
| Ready-to-eat food (packets) | 12% | |
| Restaurant food (AC restaurant) | 5% (no ITC) | |
| Restaurant food (non-AC) | 5% (no ITC) | |
| Hotel food (room tariff > Ôé╣7,500) | 18% | |
| Alcohol (for human consumption) | Outside GST | State VAT/Excise applicable |
GST Rate Chart on Pharmaceutical / Medical
| Item | GST Rate |
|---|
| Medicines / drugs (most) | 12% |
| Life-saving drugs (insulin, cancer drugs, etc.) | 5% |
| COVID-19 vaccines | 5% |
| Diagnostic kits (COVID-19 test kits) | 5% (reduced from 12%) |
| Sanitary napkins / tampons | 0% |
| Diapers (baby) | 12% |
| Wheelchairs, crutches | 5% |
| Hearing aids | 5% |
| Healthcare services (hospital, doctor) | 0% (Exempt) |
GST Rate Chart on Electronics
| Electronics Item | GST Rate |
|---|
| Smartphones / mobile phones | 18% |
| Laptops, computers, tablets | 18% |
| Televisions (up to 32 inches) | 18% |
| Televisions (above 32 inches) | 28% |
| Refrigerators, washing machines | 28% |
| Air conditioners | 28% |
| Electric vehicles (EV) | 5% |
| EV charging stations | 5% |
| Solar panels | 12% |
| LED lights and bulbs | 12% |
| Headphones, earphones | 18% |
| Printers | 18% |
GST Rate Chart on Automobiles
| Vehicle Type | GST Rate | Cess | Total |
|---|
| Two-wheelers (engine < 350cc) | 28% | 1% | 29% |
| Two-wheelers (engine  350cc) | 28% | 3% | 31% |
| Small cars (< 1200cc petrol, < 1500cc diesel, < 4m) | 28% | 1% | 29% |
| Mid-size cars (petrol  1200cc or diesel  1500cc, < 4m) | 28% | 3% | 31% |
| Large/luxury cars (> 4m length, petrol/diesel) | 28% | 20% | 48% |
| SUVs (> 4m, > 1500cc, > 170mm ground clearance) | 28% | 22% | 50% |
| Electric vehicles (cars) | 5% | 0% | 5% |
| Electric two-wheelers | 5% | 0% | 5% |
GST Rate Chart on Construction / Real Estate
| Construction Item / Service | GST Rate | Notes |
|---|
| Ready-to-move-in flats | 0% | Completion certificate issued — outside GST |
| Under-construction flats (affordable) | 1% | Carpet area Ôëñ 60 sqm (metro) / 90 sqm (others), value Ôëñ Ôé╣45L |
| Under-construction flats (non-affordable) | 5% | No ITC |
| Commercial properties (under construction) | 12% | With ITC for developer |
| Cement | 28% | |
| Steel (flat products) | 18% | |
| Paints | 18% | |
| Tiles (marble, granite) | 28% | |
| Sand, gravel, crushed stone | 5% | |
| Fly ash bricks | 12% | |
| Construction services (works contract) | 18% | |
GST Rate Chart on Key Services
| Service | GST Rate | Notes |
|---|
| Healthcare services (hospital treatment) | 0% | Exempt |
| Education services (school, college) | 0% | Exempt (up to higher secondary) |
| Coaching institutes, tuition classes | 18% | |
| Banking services (processing fees, forex, ATM) | 18% | |
| Insurance premium (term / health) | 18% | |
| Life insurance (endowment, whole life) | 18% (first year); 9% (subsequent) | |
| Hotel accommodation (tariff > Ôé╣7,500) | 18% | |
| Hotel accommodation (tariff Ôëñ Ôé╣7,500) | 12% | |
| Air travel (economy class) | 5% | |
| Air travel (business class) | 12% | |
| Cab/auto-rickshaw via app (Uber, Ola) | 5% | |
| Professional services (CA, lawyer, consultant) | 18% | |
| IT / software services | 18% | |
| Telecom services | 18% | |
| OTT platforms (Netflix, Hotstar) | 18% | |
| Rent on residential property to registered business | 18% | RCM — payable by tenant |
| Rent on residential property to individual | 0% | Exempt |
| Freight / goods transport (GTA) | 5% (no ITC) or 12% (with ITC) | |
| Legal services (from advocate to business) | 18% (RCM) | Payable by recipient |
| Security services | 18% (RCM if supplier is not company) | |
GST on Gold and Jewellery
| Item | GST Rate |
|---|
| Gold (bullion, bars) | 3% |
| Silver (bullion) | 3% |
| Gold jewellery (with making charges) | 3% on gold value + 5% on making charges |
| Diamond | 0.25% |
| Imitation jewellery | 3% |
GST on Tobacco and Luxury Items
| Item | GST | Cess | Approx. Total |
|---|
| Cigarettes (< 65mm) | 28% | Ôé╣2076/1000 sticks + 5% | 52%+ |
| Bidis | 28% | Ôé╣72/1000 sticks | ~28%+ |
| Pan masala | 28% | 60% | 88% |
| Lottery (state government) | 12% | — | 12% |
| Lottery (authorised state) | 28% | — | 28% |
Zero-Rated vs Nil-Rated vs Exempt Supplies
| Category | GST Rate | ITC Available? | Examples |
|---|
| Nil-rated | 0% | No | Rice, wheat (unpacked), fresh vegetables |
| Exempt | Exempt from GST | No | Healthcare, education, alcohol |
| Zero-rated | 0% (but can claim refund of ITC) | Yes (refundable) | Exports, SEZ supplies |
Key difference: Exports are "zero-rated" — no GST is charged but the supplier can claim refund of all input tax credit paid on inputs used. Nil-rated and exempt supplies do not allow ITC refund.
How to Find HSN Code and GST Rate
You can find the correct GST rate and HSN/SAC code for any product or service on:
- GST Portal: gst.gov.in  Search  HSN/SAC  Enter product description or HSN code
- CBIC website: cbic.gov.in  GST  Rate Finder
- The GST Council periodically revises rates — always check for the latest notification before applying a rate
